APPEALS AND REVISIONS

Ram Krishna Gupta

Chief Commissioner Of Income Tax
Nagpur
E Mail: rk7154@yahoo.com
 Options:
• Any assessee aggrieved from the order passed by the
AO has two options
• either file an appeal before the first appellate
authority or to prefer a revision.
• and aggrieved from the order of the first appellate
authority prefer a second appeal to the Tribunal and
than to the High Court on a "question of law" and
than to Supreme Court,
• while if the assessee has preferred a revision and
aggrieved with the revisional order, the course open
to him is to file a civil writ petition in the High Court or
the Supreme Court.
 REMEDIES
• How remedial provisions are :

• sections 246 to 262 for appeals

• sections 263 and 264 for revisions

• sections 154 and 155 read with section 254(2) of the

Income-tax Act, 1961 for rectification .
 GENERAL RELATING TO APPEALS

• Appeal is complaint to higher forum or authority against the

decision of subordinate officer or authority.
• Right to appeal a statutory right.
• No inherent right of appeal
• Doctrine of merger: only that part of the order in respect of
which CIT(A) exercises jurisdiction-relevant in deciding the
jurisdiction u/s 263/264.
• Article 265 –no tax can be levied without sanction of law.
• Article 141 provides that law declared by the Supreme Court
will be binding on all courts within the territory of India.

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 General
• The CIT (A) and ITAT are quasi judicial authority- has to
perform dual role i.e collection of relevant facts by due
process of law and accepted judicial practices and thereafter
pass judicial order after affording reasonable opportunities to
the A.O and the appellant.
• The CIT(A) is the first appellate authority and so he has more
powers than the ITAT as before him entire assessment is open
whereas before the ITAT only issues which have been raised
either by the assessee and revenue within the specified time
frame can be raised
 General
• Proviso (b) to section 119 (1) prohibits the Board to issue any
order, instruction, directions which interfere with the
discretion of CIT(A) in the exercise of his appellate functions

• Instructions and circular issued by the Board are not binding

on the appellate authority . Hindustan Aeronautics Ltd Vs CIT
243 ITR 808(SC).Only Benevolent circular is binding on the
CIT(A).CIT Vs Hero Cycles 238 ITR 463(SC)

• The appellate authority is totally independent, however, they

are bound by judicial precedent . The CIT (A) being the lowest
appellate authority has to follow the decision of the
jurisdictional Tribunal, jurisdictional High Court and of course
Apex Court order and similarly others as per judicial
hierarchy.
 General- Written submission...
CIT(A) is not Court of appeal, therefore, written submission
should be filed.
Written submission in brief may include name of the
concerns, nature of the business, sources of income.
With regard to ground of appeal, ITO’s finding in one para and
in the next para submission should be given .
Argument for the sake of argument may not be
taken.
Indiscriminate citation of cases should be avoided
only relevant and direct case law should be given

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Powers of different Authorities in the process of determination of Income
 AO ‘s Power

On issue of notice u/s 143(2),the process of

assessment starts and the AO can make
relevant enquiries in respect of the items
disclosed in the return of income and also
not disclosed in the return from the assessee
directly and also from external sources.
 CIT (APPEALS) ‘S POWER

Power of enhancement are

confined to Those issues which
have been Considered by the
AO from the Point of taxability
 ITAT ‘s POWER

The ITAT does not have power

of Enhancement , his power Is
issue based. He has no power
to take back the benefit
conferred by the AO. M. Corpn.
Global Pvt Ltd Vs CIT 309 ITR
434(SC)
POWERS AND FUNCTION OF
CIT (APPEALS)
 Arrangement of sections and Rule-
CIT(A)
• Chapter XX deals with appeals and revisions.
• Relevant Provisions- Sec.- 246 to 251; and Rule- 45 to 46A
• Sec 246- ; lists types of orders appealable before
DCIT(Appeals)]. Post of CIT(A) came to exist since 10-7-1978.
For about ten years both DCIT(Appeals) and CIT(A) co-existed.
• Sec 246A- Powers of CIT(A)- w.e.f 1st October 1998; lists types
of orders appealable before CIT(A).Total 24 clauses from (a) to
(r).
• sec 247-appeal by partner –deleted
• Sec248-appeal by person denying liabilty to deduct tax under
u/s 195

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 Arrangement of sections and Rule
• See 249-Form of appeal-Form No-35
• Fees payable- Total Income/loss assessed-
• upto Rs I lakh- Rs 250
• Rs 1 lakh to Rs 2 lakh- Rs 500
• More than 2Iakh - Rs 1,000
• In other cases - Rs 250.
• To be filed within 30 days of receipt of the Demand Notice or
the Order of assessment or Penalty, or any other order, or date
of Payment of tax u/s 195.
• U/S 249(3) -BELATED APPEAL–

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 Arrangement of sections and Rule
• U/S 249(4): ADMISSIBILITY of APPEAL-condition
• Tax as per return has been paid by the
assessee.
• In no return case , the assessee should have
paid tax as much as advance tax payable by
him. However the CIT(A) may exempt the
assessee from paying the tax in No-return case
for good and sufficient reasons to be recorded
in writing by him .

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 Arrangement of sections and Rule

• See 250- Procedure in appeal :CIT(A) to decide the appeal by

hearing the assessee. The assessee may appear himself or
through an A R. The AO may appear personally or through a
representative (a right enjoyed by a Jt/ Addl CIT only!). He can
adjourn the case.
• Sub see(4)-ENQUIRY/ REMAND REPORT- The CIT(A) may call for
any document, conduct any inquiry- either by himself or
through the AO vide Remand Order as he thinks fit in course of
discharge of his function. The order of Remand should contain
the nature of inquiry and the manner in which to be carried out,
and to be reported to the CIT(A).

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 Arrangement of sections and Rule

• Sub sec 5- ADDIONAL GROUND- admission of additional

ground of appeal if omission not wilfull or unreasonable.
• Sub sec (6) - hear the appeal and pass the order in writing
deciding all the grounds of appeal and giving reasons thereof.
• Sub sec (6A)- wef 01-6-1999- CIT(A) to pass the order ,as far as
possible, within one year from the end of the year of filing. An
administrative requirement.
• Sub sec (7)- Copy of the appeal order to be sent to the
appellant and the CCIT / CIT.

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 Arrangement of sections and Rule
• S, 246A- gives a right of appeal to any aggrieved assessee on any of the orders expressly
specified in Section 246A.
• In respect of other orders, , unless it falls within the ambit of the phrase ‘denial of
liability to be assessed to tax’. Such denial may be whole or partial; however, a plea that
denial of liability would include a contention that the Act does not apply to him, would
not be valid

• S. 249-Form of appeal-Form No-35

• Fees payable- Total Income/loss assessed-
• Up to Rs I lakh- Rs 250 :Rs 1 lakh to Rs 2 lakh- Rs 500 :More than 2Iakh - Rs
1,000 ;In other cases - Rs 250.
• To be filed within 30 days of receipt of the Demand Notice or the Order of
assessment or Penalty, or any other order, or date of Payment of tax u/s
195.
• U/S 249(3) -BELATED APPEAL–

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Other Orders/notices where appeal remedy not
available

• Interest u/s 220(2)/234A/234B/234C/234D

• Notice u/s 148
• Order u/s 264
• Order u/s 273A
• An appeal against charging of interest u/s
234A/234B/234C, if denial of his liability for
charging of interest. Central Provinces Maganese
Ore Co. Ltd. 160 ITR 961 (Hon’ble Supreme Court)
 Powers and Limitations of CIT(A)

• Powers
• 251(1)(a)- Empowers him to confirm, reduce, enhance
or annul the assessment.

• 251(1)(b)- Empowers him to confirm or cancel or

vary or enhance the penalty.

• 251(1)(c)- Empowers him to pass such order in the

appeal as he thinks fit in any other case.
 Power and Limitations of CIT(A)
Limitations
• To discharge the above function wide power has been given to
CIT(A). However these powers are subject to certain limitation..
• He is primarily required to consider those facts and evidences
which were before the AO ,only admit additional evidence if fits
in Rule 46A.
• He can’t entertain any new grounds of appeal if their omission
in the original grounds of appeal was willful or unreasonable
and. Further new additional ground of appeal should emerge out
from the material already on record. [refer National Thermal
Power Co. Ltd. v. CIT, 229 ITR 353(SC)].
• His power of enhancement and enquiry can’t be in respect of
new source of income 21
 Power of CIT(A)
• With effect from 1/6/2001, no power to set aside, however he
has power of remand i.e. can direct the A.O. to examine the
issue again with reference to the material submission in the
course of appeal
• The general principles of remand discussed in CPC
– Power of remand should be used sparingly
– When without the assistance of further evidence from the A.O., it is not
possible to arrive at correct conclusion
– The assessee has right to rebut the finding of the A.O. on the ground of
natural justice.
– Remand is necessary where additional evidences is filed.
– Other instances are – Where submission before the A.O. are defective,
and the appellant pleads to correct it ; when the A.O. has omitted to
record specific finding on a material issue, when the finding lack
precision.
 Enhancement of Income

• The power of enhancement is confined to any matter arising out of the

proceedings in which the order appealed against was passed (Explanation
to Section 251).

• The judicial Approach is that CIT(A) can only consider return of income,
assessment order and the issues which have been considered by the AO
from the point of view of its taxability or non taxability. An item of income
noticed by the A.O but examined by him from the point of view of its
taxability or non taxability can be said to be considered by him.
Consideration does not mean incidental or collateral examination of the
matter by the A.O. - CIT V. Rai Bahadur Hardutroy Motilal Chamaria 66
ITR 443 (SC) approved in CIT (Addl.) V. Gurjagravures Private Limited
111 ITR 1(SC).
 Enhancement of Income

The CIT(A) has no power to enhance the assessment by

discovering new source of income- CIT V, Shapoorji Pallonji
Mistry 44 ITR 891 (SC). However in the case of CIT V.
Nirbher Ram Daloo Ram 224 ITR 610 (SC) it has been held
that appellant powers are not confined to the matters
considered by the AO only. However Delhi High Court in case
of CIT V. Union Tyres 240 ITR 556 after noting above
decisions felt that Shapoorji Pallonji Mistry case lays down
the correct proposition of the law. This decision was followed
in CIT V. Sardari lal & Company 251 ITR 864 (Delhi)(FB).
 Enhancement of Income
• The CIT(A) is empowered to consider and
decide any matter arising out of the
proceedings in which order appealed against
was passed notwithstanding that such matter
was not raised by the assessee. CIT Vs
Kashimath Chandwala 280 ITR 318 (All) –
cases referred to Nribheram Daluram 224 ITR
610 (SC) and Jute Corporation of India 187 ITR
688 (SC).
 Power of stay

• Act silent on CIT(A)’s power to grant stay

• CIT(A) has inherent power to stay. Such powers can
be exercised for effective adjudication of appeal
(Bongaigaon Refinery and Petro Chemical Ltd. Vs. CIT
239 ITR 871 (Gau.) and Prem Prakash Tripathi Vs. CIT
208 ITR 461 (All.)
• Recently Rajasthan High court in case of Maheshwari
Agro 246CTR113 held that high piched asseessment
means the assessment wherein returned income is
doubled relying on inst. no.95-Shri Morarji desai-FM)
• POWERS AND FUNCTIONS
OF INCOME TAX APPLEATTE
TRIBUNAL
 INCOME TAX APPELLATE TRIBUNAL
•
(ITAT)
The ITAT functions under the Law Ministry. They are
totally independent and not bound by the
instructions and circulars issued by the Board.
• Section 253 enumerates the orders against which
the appeal can be filed.
• Sec.254 lays down the power of the appellant
tribunal and make the orders to be final on finding
of facts.
• Sec. 255 lays down the procedure of the Appellate
Tribunal. In addition to that, appellate rules 1963 are
there to regulate the procedure of the appellate
tribunal.
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 Cross objection
• The respondent U/S 253(4) can file, a memorandum
of cross objection in form no.36A within 30 days
from the date of receipt of notice of appeal, Rule 22
provides that a memorandum of cross objection filed
under section 253(4) shall be registered and
numbered as an appeal.

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• APPEAL TO HIGH COURT

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 Appeal to High Court

• The appeal u/s 260A can be filed to High Court if substantial question
of law is involved.
• Substantial Question of Law-
Supreme Court in the case of Sir Chunnilal V Mehta Vs. Century
Spinning & Mfg. Co. Ltd. AIR 1962 SC 1314 has laid down following
tests to determine whether a substantial question of law is involved.
• Whether it directly or indirectly affects the substantial rights of the parties?
• Whether it is of general public importance?
• Whether the issue has not yet been settled by the Supreme Court?
• Whether it is not free from difficulty?
• Whether it causes for a discussion on alternative views.?

• If the High Court is satisfied that a substantial question of law is

involved it will formulate the grounds and Thereafter on merit
judgment is delivered giving reasons.

• The High Court can also award costs, as it deems fit.

Substantial Question of Law U/S
260A
– does not refer to the stakes involved in the case,
– substantial question of law arises when a question of law,
which is not finally settled by this Court or by the High
Court concerned so far as the State is concerned.
– Where there is a clear enunciation of law and the lower
court has followed or rightly applied such clear
enunciation of law, obviously the case will not be
considered as giving rise to a substantial question of law,
even if the question of law may be one of general
importance.
 Supreme Court
• Section 261 provides an appeal to the Supreme
Court from any judgment of the High Court on any
reference made u/s 256 (before 1.10.98) or an
appeal made u/s 260A.
• On behalf of the Department it is the board that can
file the appeal to the Supreme Court. This appeal
would lie only when the High Court certifies that
case is fit one for appeal u/s 261 or under article 136
of the constitution.
• The monetory tax limit prescribed by the Board for
filing an appeal to the Supreme Court is more than
Rs. 25 lakh.
 Time Limits

• Appeal to the CIT(A)

- Within 30 days from the service of the demand notice.

• Appeal to the ITAT

- Within 60 days from the receipt of the CIT(A) order in the
CIT office.

• Appeal to the High Court

- Within 120 days from the receipt of the ITAT order.

• Appeal to the Supreme Court

-SLP Within 90 days from the date of pronouncement of the
judgment u/s 261. If certificate of fitness is refused than SLP
has to be filed within 60 days of from the date of refusal.
 Grounds of Appeal-Requirement

• Concise and precise without any argument or

narration
• Contents be specific, indicating the issue on
which relief is sought
• Common or basic ground such as violation of
principal of natural justice etc. that is material
to the validity of the order to be taken first.
• In respect of any issue if grounds more than
one to be taken up sequentially one after the
another. 35
Grounds of Appeal-Requirement…
• Desirable and convenient to follow same
chronology as they are in the order appealed
against.
• In quantum appeal no ground relating to
initiation of penalty proceeding .
• Grounds relating to the interest if it not
consequential , specify the area of dispute.
• Avoid unsubstantiated grounds of appeal

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 Revisional Power Of Commissioner of
Income-tax
• The Commissioner of Income-tax commands a
unique position.
• He, apart from being administrative head of
Assessing Officers within his charge, has to perform
judicial act as revising authority.
• He has to safeguard interests of the Revenue as also
to provide necessary relief to a harassed taxpayer.
• He has to keep a balance between the tax collector
and the taxpayer. He has an equal obligation to the
taxpayer.
 Revision of orders prejudicial to
revenue (Section 263)
• Section 263 empowers the CIT to revise such orders
passed by subordinate authority which are erroneous and
prejudicial to the interest of revenue.
• The erroneous order could be as a result of
misapplication of law, wrong inference on the set of
facts, or failure to enquire into a material issue.
• This power can be exercised either suo-moto or on a
proposal made by the A.O.
• The erroneous order may come to light during the course
of other proceeding namely:
• i)as a result of an audit objection;
• ii)through inspection report by higher authority.
 Revision of orders prejudicial to revenue (Section 263)...

• On receipt of the proposal from the AO, the

Commissioner after making necessary
enquiry may issue a notice to the assessee
clearly indicating the reasons for proposed
modification of the order.

• The time limit for passing the order u/s 263

is 2 years from the end of the FY in which
the order sought to be revised.

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 "Erroneous"

• "Erroneous" means suffering from errors or mistakes.

• If the Assessing Officer fails to make an enquiry into
the truth of the facts stated in the return his order
can be said to be erroneous, if, facts are found to the
contrary.
• Section 263 is not meant to set aside merely
unfavourable orders and bring to tax some more
money to the Treasury ; Venkata Krishna Rice Co. vs.
CIT (1987) 163 ITR 129 (Mad)
 "Erroneous"
• In Venkata Krishna Rice Co. vs. CIT (1987) 163 ITR
129 (Mad),it was held
i. section 263 is not to be invoked as a
jurisdictional corrective excercise or as a review of a
subordinate's order in exercise of the supervisory
power.
ii. but it is to be invoked and employed only for the
purpose of setting right distortions and prejudices to
the Revenue. Venkata Krishna Rice Co. vs. CIT (1987)
163 ITR 129 (Mad)
 "Erroneous
• Where two views are possible and the Income-tax
Officer has taken one view with which the
Commissioner does not agree, it cannot be treated
as an erroneous order prejudicial to the interests of
the Revenue unless the view taken by the Income-tax
Officer is unsustainable in law.. Malabar Industrial
Co. Ltd. vs. CIT (2000) 243 ITR 83 (SC)
• The error envisaged by section 263 was not one
which depended on possibility or guesswork, but it
should be actually an error either of facts or of law.
CIT vs. Trustees Anupam Charitable Trust 167 ITR
129 (Raj)
 "Erroneous
• No presumption can be drawn that the Assessing
Officer had not applied his mind to various aspects of
the matter and once enquiry in fact has been
conducted and the Assessing Officer has reached a
particular conclusion though reference to such
enquiries has not been made in the order of the
assessment, the invocation of jurisdiction is not
sustainable. CIT vs. Ganpat Ram Bishnoi (2005) 198
CTR (Raj) 546,
 Show Cause Notice and service :

• The show-cause notice containing all the information on the basis whereof
the Commissioner forms his opinion as to the order of the Assessing
Officer is erroneous and prejudicial to the interests of the Revenue must
be sent and served on the assessee in the manner required under section
282 of the Act.
• The Commissioner should give adequate, sufficient and reasonable
opportunity to represent. The Supreme Court in CIT vs. Ramendra Nath
Ghosh 1974 CTR (SC) 131 : (1971) 82 ITR 888 (SC) did not approve of the
action on finding that the service made was not a proper service. The
Rajasthan High Court in CIT vs. Girdharilal (1984) 38 CTR (Raj) 348 : (1984)
147 ITR 379 (Raj) observed that it is well settled that the power of
attorney given to an agent should be construed strictly and from that
power of attorney only such authority which has been conferred expressly
or by implication, should be taken into consideration.
 Order u/s 263 :
• The order should be a reasoned and speaking order.
• If he sets aside the assessment and directs a fresh
assessment, he should give guidelines on the basis whereof
fresh order is to be made.
• If the assessment is set aside, it should not be set aside as a
whole but should be set aside only in part, to the extent the
order is erroneous and on the points, which have made the
order erroneous and prejudicial to the interests of the
Revenue.
• It is necessary for the Commissioner to point out the exact
error in the order which he proposes to revise./fn final order
the Commissioner cannot travel beyond the issues raised in
the show-cause notice. CIT vs. G.K. Kabra (1995) 211 ITR 336
(AP)
 Order sought to be revised
• There must exist an written order, which is sought to
be revised by the Commissioner.
• The concept of the words "any order" is very wide.
• An assessment order which does not contain any
satisfaction for initiation of penalty proceedings, such
an order cannot be revised because the proceedings
for levy of penalty are independent proceedings and
separate from the assessment proceedings , Delhi High
Court in Addl. CIT vs. J.K. D'Costa (1982) 133 ITR 7
(Del).Same view has been expressed in CIT vs.
Keshrimal Parasmal (1986) 157 ITR 484 (Raj) and in
CIT vs. Linotype & Machinery Ltd. (1991) 192 ITR 337
(Cal).
 Revision of order by CIT (Section 264)
• The provisions of Sec.264 provides for revision of an order passed by the
Assessing Officer which is prejudicial to the assessee.

• These powers can be exercised by the Commissioner suomoto or on a

petition filed by the assessee.

• The assessee can make an application u/s 264 within 1 year from the date
on which the order in question is communicated to the assessee or the
date on which he otherwise comes to know of it which ever is earlier.

• The assessee’s petition should be in duplicate and it should be

accompanied by the copy of the order sought to be revised . The fees for
filing the revision petition is Rs. 500/-

• Belated application can also be admitted if the Commissioner is satisfied

that there is reasonable cause for delay. The revision petition filed by
assessee should be accompanied by an application seeking condonation of
delay.
 Revision of order by CIT (Section 264)...
• When the Commissioner exercise his powers
u/s 264 suomoto he should pass a revision
order within an year of the date of the order
sought to be revised.
• If the powers are being exercised on the
petition being made by the assessee then the
order u/s 264 should be passed within 1 year
from the end of the FY in which such petition
is made by the assessee.
• Incases where the assessee has already filed
an appeal, the revision petition can be
entertained only if the assessee withdraws his
48

appeal.
 Revision of order by CIT (Section
264)...
• If the CIT(A) does not decide the appeal on
merit but dismiss the appeal as being belated
then the Assessing Officer’s order does not
merge with the order of the CIT(A) and the CIT
have the jurisdiction to entertain the revision
petition.
• After receiving the revision petition the
Commissioner can call for report from the
Assessing Officer.
• The report of the AO should inter-alia discuss
the issues involved and comment on each and
every contention raised by the assessee,
giving reasons as to whether the relief claimed
is allowable or not. 49
 Revision of order by CIT (Section
•
264)...
The co-operation of the assessee in the asstt. proceeding as
well as in the payment of taxes for the 3 earlier asstt.year
should be commented upon so as to enable the
Commissioner to decide whether assessee is a habitual
defaulter or not.
• On receipt of the AO’s report and after giving an opportunity
to the assessee, the CIT has to pass the speaking order dealing
with all the contention of the assessee and record his own
reasons for allowing the relief or rejecting the assessee’s
petition.
• Under this provision the CIT can not pass an order enhancing
the tax liability of the assessee.
• Board vide instruction No.1096 dated 14.9.1997 barred
belated claims of refund u/s 264.
 Scope Of Power
• Powers in revision are wider
• The revisional jurisdiction although not a part of
original jurisdiction, the limitations inherent in
appellate jurisdiction donot apply to revisional
jurisdiction.
• In revisional jurisdiction itself the scope of powers
exercisable by the Commissioner under section 264 of
the Income-tax Act, are wider than that exercisable
under section 263.
• For exercising the powers under section 263 of the
Income-tax Act, the order has not only to be
erroneous but it should also be prejudicial to the
interest of the Revenue, while these requirements are
not at all necessary for the exercise of powers under
section 264 of the Act
 Limitation

• The assessee cannot avail of an appeal before

the Commissioner of Income-tax (Appeals) as
well as a revision under section 264 on the
same subject or issues.
• If the remedy to file an appeal is available or
appeal is pending, right of revision petition
would not be available.
• If the appeal is withdrawn or is dismissed on
the ground that the same was incompetent or
beyond limitation, the revision would lie before
the Commissioner as held by the Supreme^
Court in Dwarka Nath vs. ITO (supra) and by the
Delhi High Court in Marudhar Investments Ltd.
vs. CIT (2006) 203 CTR (Del) 545..
 Review
• Right of review is a creature of statute as is right of
appeal.
• The Income-tax Act does not confer any power on
the appellate authority to review its own order. A
review is not a substitute for an appeal. Jaipur
Finance & Dairy Product (P) Ltd. vs. CIT (1980) 125
ITR 404 (Raj). CIT vs. GlobeTransport Corporation
(1991) (1992) 195 ITR 311 (Raj)
• The tax authority including appellate authority have
a power under section 154 and the Tribunal has the
power under section 254(2) of the Act to rectify any
mistake apparent from the record. The revisional
authority has also the same power
 Affidavit
• Unless the Court wants to prove the particular fact by filing an
affidavit, than only affidavit can be filed. However the
appellate tribunal rules requires that any fact/statement can
be proved/disproved by filing an affidavit. Therefore in I.T.
proceeding particular fact if contrary to the record need so
can be proved by filing an affidavit .rule 10 of the ITAT rule /76
ITR 1(journal section)
• Contents:-
- Disclosure of his full identity
- Contents be corroborated with the help of other relevant
evidences
- Contents stated therein be relevant to issue involved
 Passing of order
• Section 250 (6) mandates the CIT (A) to
dispose off the appeal by passing an order in
writing, state the point for determination, the
decision thereon and the reasons for the
decision

• In case of enhancement- show cause notice is

necessary.
 Paper Book & submission
-Paper should be arranged ground wise
-It should be serially numbered
-It should be ensured that the papers filed are
legible.
-Proper indexing should be done pointing out with
which grounds of appeal it relates to.
-A certificate may be filed with regard to that all the
papers contend in the paper book were filed before
the AO
-.

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 Paper Book & submission
- Oral arguments and submission should be
supplemented by written submission covering all
grounds.
- CIT(A) is not Court of appeal, therefore, written
submission should be filed.
- If additional evidences are there, it should be
specifically spelt out two set of these papers should
be made with application for admission thereof as
per rule 46 A of the I.T. Rules 1962

57
 Paper Book & submission
- Written submission in brief may include name
of the concerns, nature of the business,
sources of income.
- With regard to ground of appeal, ITO’s finding
in one para and in the next para submission
should be given
- .Argument for the sake of argument may not
be taken
- Indiscriminate citation of cases should be
avoided only relevant and direct case law
should be given
- 58
There are two kinds of people, those
who do the work and those who
take the credit, try to be in the first
group, there is less competition.

Thank You
By Ram Krishna Gupta ,CCIT,Nagpur:Email:rk7154@yahoo.com

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